EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2017
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1 Charity Registration No Company Registration No (England and Wales) EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
2 LEGAL AND ADMINISTRATIVE INFORMATION Members Of The Executive Committee Secretary Professor Rachael Gooberman-Hill Dr Alberto Corsin Jimenez Professor Thomas Hylland Eriksen Dr Valeria Siniscalchi Professor Sarah Green (Appointed 3 April 2017) Professor Sabine Strasser (Appointed 3 April 2017) Professor Marcus Banks (Appointed 3 April 2017) Dr Georgeta Stoica (Appointed 3 April 2017) Professor Rachael Gooberman-Hill Charity number Company number Principal address Registered office Independent examiner RAI 50 Fitzroy Street London W1T 5BT RAI 50 Fitzroy Street London W1T 5BT Michelle Westbury FCCA Friend James Limited 4th Floor Park Gate Preston Road Brighton East Sussex BN1 6AF Professional Administrator NomadIT - EASA admin<easa@nomadit.co.uk
3 CONTENTS Page Executive Committee report 1-3 Statement of Executive Committee responsibilities 4 Independent examiner's report 5 Statement of financial activities 6 Statement of financial position 7 Notes to the financial statements 8-14
4 EXECUTIVE COMMITTEE REPORT (INCLUDING DIRECTORS' REPORT) The Executive Committee present their report and accounts for the year ended 31 December The accounts have been prepared in accordance with the accounting policies set out in the note s to the accounts and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) Objectives and activities The Charity's Objects are: to promote education and research in social anthropology by improving understanding of world societies and encouraging professional communication and cooperation between anthropologists, especially in Europe. The Executive Committee have paid due regard to the guidance on public benefit issued by the Charity Commission in deciding what activities the Charity should undertake. Membership The Association has four categories of membership: Founder members:- Those who attended the inaugural general assembly of the unincorporated association on 14 January Ordinary members:- Social anthropologists who have been admitted to membership by decision of the Trustees. Eligibility for Ordinary Membership is based on one of the following criteria: possession of a Masters degree (or equivalent) in social anthropology (or equivalent) from a European University, or possession of a teaching or research post in social anthropology. Honorary members:- Distinguished scholars selected by trustees. Student members:- Students on a Masters programme in social anthropology, in PhD programme in social anthropology, or a Masters and/or PhD programme in social sciences with focus on social anthropology. The Executive Committee has assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. Achievements and performance European Association of Social Anthropologists (EASA) publishes regular newsletters, providing information about activities and events. Newsletters may be accessed online at newslettter.shtml. The 2017 Annual General Meeting of EASA took place on 16 November 2017 at the University of Bern, Switzerland. Also on November 2017 EASA organised an event On politics and precarities in Academia: anthropological perspectives. A principal activity of EASA is to organise a major international conference devoted to anthropology once every two years. In 2017 no annual conference was held, and planning took place for EASA s 15th biennial conference to be held in August 2018 at Stockholm University, Sweden. Information about the conference can be found at EASA publishes a scholarly journal Social Anthropology/Anthropologie Sociale, which is produced and distributed on EASA's behalf by Wiley Blackwell Publishers Ltd, issued four times a year with occasional special issues in addition to these. The journal consists of original research articles and book reviews. Its home page may be visited at: EASA also publishes a book series, which is produced and distributed on our behalf by Berghahn Books. The book series includes edited collections and monographs and its home page is
5 EXECUTIVE COMMITTEE REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) A further activity of EASA is to encourage the formation and activities of networks devoted to specific aspects of anthropological research, practice and theory. Information about EASA networks may be found at : EASA is a member of the World Council of Anthropological Associations (WCAA) and a sister association of the International Society for Ethnology and Folklore (SIEF). Members of the EASA Executive are involved in ensuring a presence for anthropology within lobbying bodies and its recognition within scholarly research funding programmes, such as those sponsored by the European Union. Financial review EASA's income is generated through membership subscriptions, which are collected annually, through conference fees, and to a lesser extent by grants and income from publications. The administration of EASA is undertaken by a professional anthropological administrator NomadIT. EASA itself employs no staff, and owns or rents no building. The trustees receive reimbursement only of travel and subsistence expenses at cost to attend meetings, which are usually held twice each year, with frequent discussion between meetings. In 2017, Trustees held two meetings in person. These were: Stockholm on 3-4 April 2017 and in Bern on November EASA is a comparatively young organisation when compared with its two largest counterparts, which are the American Anthropological Association, and the Royal Anthropological Institute. EASA has no buildings, and no assets other than the cash savings in its bank accounts, which double as a reserve. At a minimum, these are set at the cost of one major conference should it fail, and the cost of employing alternative administrative support should NomadIT for any reason no longer be available to administer the association. Funds surplus to the everyday running of the charity are invested in savings accounts and fixed term deposits. Banks that hold EASA's funds have been selected on the basis of their ethical credentials. In 2017, the banks in which EASA held its cash were: The Co-operative Bank, Metro Bank, Triodos Bank and Charity Bank. No equities or investments are held other than the cash deposits. It is regarded as prudent to continue to make a small annual surplus when possible and reinvest the remainder in anthropological activities such as conference grants and activity grants to scholarly networks of EASA. Income from subscriptions and charitable activities of 91,778 has been recognised in the accounts. Expenditure of 82,188 relating to membership administration and charitable activities was expended leaving reserves of 348,884. Plans for future periods EASA s plans for the future comprise continuation of the journal, book series and networks. A central piece of work is planning for the biennial conference that will be held in August 2018 at Stockholm University. EASA also plans to continue to explore how best to support early career and precarious scholars
6 EXECUTIVE COMMITTEE REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) Structure, governance and management The Charity is a company limited by guarantee, and therefore governed by its memorandum and articles of association. The legal and administrative information page forms part of the Executive Committee Report. The Executive Committee, who are also the directors for the purpose of company law, and who served during the year were as below. It should be noted that scheduled elections t ake place every two years, the last election taking place in January 2017 with trustee roles taken up on the 3 April The members of the Executive Committee were: Professor Rachael Gooberman-Hill Dr Alberto Corsin Jimenez Professor Thomas Hylland Eriksen Dr Valeria Siniscalchi Professor Sarah Green (Appointed 3 April 2017) Professor Sabine Strasser (Appointed 3 April 2017) Professor Marcus Banks (Appointed 3 April 2017) Dr Georgeta Stoica (Appointed 3 April 2017) Dr Hana Cervinkova (Resigned 3 April 2017) Dr Niko Besnier (Resigned 3 April 2017) Dr Paolo Favero (Resigned 3 April 2017) Dr Patrick Laviolette (Resigned 3 April 2017) Recruitment and appointment of trustees The trustees, who are also directors for the purpose of company law are known as the executive committee under the company's Articles. Under the requirements of the Memorandum and Articles of Association the members of the executive committee are elected by postal ballot of the members and may serve for a period of two years. They may be elected for a second period of two years, up to a maximum of four years. T he trustees may co-opt two further trustees of whom one should be the Secretary. The trustees can also appoint a Treasurer who may be appointed as a Trustee. Trustees are required to be members of the Association. The Treasurer and Secretary may hold office up to a maximum of six years. None of the Executive Committee has any beneficial interest in the company. All of the Executive Committee are members of the company and guarantee to contribute 1 in the event of a winding up. The Charity is organised so that the directors meet regularly to manage its affairs. The directors are members of the E xecutive C ommittee and responsible for any decision making, the Administrators are responsible for the day to day transactions as well as the organisation of the EASA conference, which takes place every two years. On behalf of the Executive Committee... Professor Rachael Gooberman-Hill Trustee Dated:
7 STATEMENT OF EXECUTIVE COMMITTEE RESPONSIBILITIES The Members of the Executive Committee, who are also the directors of European Association of Social Anthropologists for the purpose of company law, are responsible for preparing the Executive Committee Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Members of the Executive Committee to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these accounts, the Members of the Executive Committee are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the accounts; and - prepare the accounts on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation. The Members of the Executive Committee are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the accounts comply with the Companies Act They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the small company regime Section 419(2) of the Companies Act
8 INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF THE EXECUTIVE COMMITTEE OF EUROPEAN ASSOCIATION OF SOCIAL ANTHROPOLOGISTS I report on the accounts of the Charity for the year ended 31 December 2017, which are set out on pages 6 to 14. Respective responsibilities of Members of the Executive Committee and examiner The Charity s Members of the Executive Committee, who are also the directors of European Association of Social Anthropologists for the purposes of company law, are responsible for the preparation of the accounts. The Members of the Executive Committee consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law (Part 16 of the Companies Act 2006) and is eligible for independent examination, it is my responsibility to: (i) examine the accounts under section 145 of the 2011 Act; (ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and (iii) to state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the financial statements present a true and fair view and the report is limited to those matters set out in the next statement. Independent examiner's statement In connection with my examination, no matter has come to my attention: (a) which gives me reasonable cause to believe that in any material respect the requirements: (i) to keep accounting records in accordance with section 386 of the Companies Act 2006; and (ii) to prepare financial statements which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities; have not been met or (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. Michelle Westbury FCCA Association of Chartered Certified Accountants Friend James Limited 4th Floor Park Gate Preston Road Brighton East Sussex BN1 6AF Dated:
9 STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT Notes Income from: Membership subscriptions 3 66, ,219 Charitable activities 4 24, ,440 Investments 5 1,279 2,883 Total income 91, ,542 Expenditure on: Raising funds 6 31,343 39,121 Charitable activities 7 50, ,020 Total resources expended 82, ,141 Net income for the year/ Net movement in funds 9,590 70,401 Fund balances at 1 January , ,893 Fund balances at 31 December , ,294 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act
10 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER Notes Current assets Debtors 13 18,291 82,153 Cash at bank and in hand 367, , , ,633 Creditors: amounts falling due within one year 14 (37,389) (94,339) Net current assets 348, ,294 Income funds Unrestricted funds 348, , , ,294 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these financial statements. The Members of the Executive Committee acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the Members Of The Executive Committee on Professor Rachael Gooberman-Hill Trustee Company Registration No
11 NOTES TO THE FINANCIAL STATEMENTS 1 Accounting policies Charity information European Association of Social Anthropologists is a private company limited by guarantee incorporated in England and Wales. The registered office is RAI, 50 Fitzroy Street, London, W1T 5BT. 1.1 Accounting convention The accounts have been prepared in accordance with the Charity's Memorandum and Articles of Association, the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (as amended for accounting periods commencing from 1 January 2016). The Charity is a Public Benefit Entity as defined by FRS 102. The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary a mounts in these financial statements are rounded to the nearest. The accounts have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financial statements, the Members of the Executive Committee have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Members of the Executive Committee continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the Members of the Executive Committee in furtherance of their charitable objectives unless the funds have been designated for other purposes. 1.4 Incoming resources Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Investment income is included when receivable. Incoming resources from grants, membership subscriptions, conferences and workshops are accounted for as the charity earns the right to consideration by its performance. This could result in income from the bi- ennial conference being deferred until the conference takes place. 1.5 Resources expended Expenditure is recognised on an accruals basis inclusive of any VAT. The specific policies are: Costs of generating funds comprise the costs associated with membership administration
12 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) 1 Accounting policies (Continued) Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Grant expenditure is recognised once an unconditional commitment to pay the grant has been communicated or the grant has been paid, whichever is the earlier. The charity has not made any grant commitments of more than one year. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include accountancy fees and costs linked to the strategic management of the company. All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Support costs are those costs that assist the work of the charity towards achieving its charitable activities. 1.6 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks. 1.7 Financial instruments The Charity has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the Charity s contractual obligations expire or are discharged or cancelled
13 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) 1 Accounting policies (Continued) 1.8 Foreign exchange Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in net income/(expenditure for the period ). 1.9 Funds The funds of the charity are all unrestricted for charitable purposes. 2 Critical accounting estimates and judgements In the application of the Charity s accounting policies, the Members of the Executive Committee are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 3 Membership subscriptions Membership fees 66, ,219 4 Charitable activities Conferences and workshops Publication Other income income Total 2017 Total 2016 C haritable activities income - 17,695 6,635 24, ,588 Performance related grants ,852-17,695 6,635 24, ,
14 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) 5 Investments Interest receivable 1,279 2,883 6 Raising funds Costs of generating voluntary income Other fundraising costs 31,343 39,121 31,343 39,121 Other fundraising costs consist of Membership administration
15 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) 7 Charitable activities Conference Publication Other Grants payable Total 2017 Total 2016 Conference administration costs ,744 Other conference costs 1, , ,431 Publishing expenses - 1, ,774 5,565 Translation costs - 3, ,420 1,684 PACSA costs - - 6,669-6,669-1,062 5,194 6,669-12, ,424 Grant funding of activities (see note 8) ,732 23,732 17,466 Share of support costs (see note 9) 1, ,656 7,554 Share of governance costs (see note 9) 12, ,532 4,576 15,250 5,194 6,669 23,732 50, ,020 Analysis by fund Unrestricted funds 15,250 5,194 6,669 23,732 50,845 15,250 5,194 6,669 23,732 50,845 For the year ended 31 December 2016 Unrestricted funds 187,305 7,249-17, , ,305 7,249-17, ,
16 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) 8 Grants payable Grants to individuals 23,732 17,466 Conference For the year to 31 December the charity awarded grants to 69 ( ) individuals totalling 23,732 (2016: 17,466). 9 Support costs Support Governance Basis of allocation costs costs Other expenses 1,442-1,442 3,354 Bank charges 2,159-2,159 8,088 Profit on exchange (1,945) - (1,945) (3,888) Trustees expenses - 3,557 3,557 1,816 Governance Accountancy and Governance examination fee - 2,400 2,400 2,760 Travel costs - 6,575 6,575 - Governance 1,656 12,532 14,188 12,130 Analysed between Charitable activities 1,656 12,532 14,188 12, Members Of The Executive Committee None of the Members of the Executive Committee (or any persons connected with them) received any remuneration during the year. Travel costs amounting to 3,557 (2016-1,816 ) were reimbursed on behalf of 8 ( ) members of the executive committee. As agreed by the executive committee payment was made during the year to Patrick Laviolette for translation services totalling 3, Taxation No provision has been made in the accounts for Corporation Tax as the company is a non-profit making organisation and a registered charity. 12 Financial instruments Carrying amount of financial assets Debt instruments measured at amortised cost 18,291 82,153 Carrying amount of financial liabilities Measured at amortised cost 37,389 94,
17 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) 13 Debtors Amounts falling due within one year: Other debtors 18,291 82, Creditors: amounts falling due within one year Other creditors 37,389 94, Employees The average monthly numbers of persons (including directors) employed by the company during the year was 0 (2015-0)
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